Islame Hosny (Associate-New Jersey) authored
"Interpretations by Treasury and the IRS: Authoritative
Weight, Judicial Deference, and the Separation of Powers,"
which appears in Volume 72, Issue 2 of the Rutgers University
Law Review. In the article, Islame discusses the balance of
power between the judicial branch of the federal government and
administrative agencies and analyzes three standards of judicial
deference to administration agency interpretations: Chevron,
Skidmore and Auer. He also examines the authoritative
weight of various types of advice issued by Treasury and the IRS as
well as the degree of judicial deference accorded to each type of
guidance. Further, Islame addresses recent criticisms of the
Auer and Chevron deference standards as violating
separation of powers and analyzes the judiciary's recent
efforts to restore the constitutional balance of power between the
judiciary and administrative agencies by limiting the reach of
Auer and Chevron and reinvigorating the power of
judicial review. Finally, Islame analyzes the potential impact of
recent changes in the Chevron doctrine on the
administration of the tax laws.
Read the Article.
Originally published July 1, 2020.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.